Disposed

M/S Naganna Eranna v. the State of Karnataka

Karnataka HC3 Dec 2024WP/1098/2023

Case brief

AI extract

What is this about?

The Karnataka High Court disposed of a writ petition challenging provisions of the CGST/SGST Acts regarding delayed return filings. The court remanded the matter to the stage of show cause notices, granting the petitioner one month to reply and directing respondents to implement amended financial provisions.

What did the court decide?

Petitioner relegated to the stage of show cause notices; granted one month to reply; respondents directed to implement amended provisions.

M/S Naganna Eranna Vs the State of Karnataka — Income Tax | Karnataka HC (2024)

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NC: 2024:KHC:49553 WP No. 1098 of 2023

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 3^RD DAY OF DECEMBER, 2024

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BEFORE

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THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 1098 OF 2023 (T-RES)

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BETWEEN:

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M/S NAGANNA ERANNA, CIVIL WORKS CONTRACTOR, SINCE DECEASED BY HIS LR'S. NISCHAL E., S/O LATE NAGANNA ERANNA, AGED ABOUT 23 YEARS, SIDDESHWARA NILAYA, MATHA ACID ROAD, BATAWADI, TUMKUR-572 103.

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…PETITIONER

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(BY SRI. K.M.SHIVAYOGISWAMY, ADVOCATE)

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AND:

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Digitally signed by H K HEMA Location: High Court of Karnataka

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THE STATE OF KARNATAKA, REP BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560 001.

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ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL GOODS AND SERVICE TAX OFFICE-175, VANIJYA TERGIE SANKEERNA, NEAR SUKRUTHA HOSPITAL, SIDDARAMESHWARA EXTENSION,

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NC: 2024:KHC:49553 WP No. 1098 of 2023

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TUMKUR-572 103.

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THE GST COUNSEL, THROUGH ITS CHAIRPERSON, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001.

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UNION OF INDIA, THROUGH ITS SECRETARY, (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001.

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…RESPONDENTS

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(BY SMT. JYOTI M.MARADI, HCGP FOR R1 & R2; SRI. JEEVAN J.NEERALGI, ADVOCATE FOR R3; SMT. PRATIBHA R., ADVOCATE FOR R4)

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THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THE PROVISIONS OF SECTION 16(4) OF CGST ACT/SGST ACT, 2017, AS BEING ILLEGAL, UNREASONABLE, ARBITRARY AND DISCRIMINATORY AND THEREFORETO BE STRUCK DOWN AS VIOLATIVE OF ARTICLE 14, 19 AND 300A OF THE CONSTITUTIONAL OF INDIA AND ETC.

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THIS PETITION COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR JUSTICE M.I.ARUN

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3 - NC: 2024:KHC:49553 WP No. 1098 of 2023

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ORAL ORDER

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The petitioner is registered under the provisions of the Central Goods and Services Tax Act, 2017 and Karnataka Goods and Services Tax Act, 2017 (for short 'the CGST/KGST Acts'). There is a delay in filing of GST returns and claiming input tax for the financial years 2019-20 and 2020-21 by the petitioner. Hence the show cause notices were issued. Aggrieved by the same, present writ petition is filed.

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During the course of arguments, learned counsel for

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petitioner submits that amendment has been effected to Finance Act, 2024 more particularly, Section 118, wherein, time for filing the GST returns and also claiming input tax credit has been extended and certain circulars have been issued by the State thereafter and the petitioner would be satisfied if the petitioner is given an opportunity to reply to

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show cause notices issued and would not press for any other relief. It is further submitted that Co-Ordinate Bench

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NC: 2024:KHC:49553 WP No. 1098 of 2023

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of this Court in similar circumstances has passed orders accordingly.

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Learned High Court Government Pleader appearing for the State Government has no objection for the same.

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As similar matters have been remanded to the stage of show cause notice, I am of the opinion that it would be appropriate to pass a similar order for the instant writ petition also there is no reason why the orders passed in W.P.No.6138/2020 or W.P.No.29139/2024 should not enure to the benefit of the petitioner. Hence, the following:

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ORDER

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i) Accordingly, the writ petition is disposed of ;

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ii) The petitioner is relegated to the stage of show causes notices dated 21.12.2022 and (Annexures-F and G) issued by respondent

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No.2;

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iii) The petitioner is granted one month from today

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to reply to show cause notice;

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NC: 2024:KHC:49553 WP No. 1098 of 2023

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iv) Respondents are directed to give effect to and implement the amended provisions contained in the Finance Act, 2014 and the CGST/KGST Acts and subsequent circulars that have been issued and consider the case of the petitioner in accordance with law and pass suitable orders within a period of two months thereafter.

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Sd/(M.I.ARUN) JUDGE

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PGG

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List No.: 2 Sl No.: 15

M/S Naganna Eranna v. the State of Karnataka

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M/S Naganna Eranna v. the State of Karnataka

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